https://www.taxtmi.com/caselaws?id=410001 Interest on refund under section 38(2) of the Gujarat Value Added Tax Act, 2003 is payable only where a valid subsisting order entitles a registered dealer to refund. Here, although the appellate authority had granted an additional refund, that order was later revised under section 75 and replaced by an order imposing additional tax and interest liability. Once the appellate order stood superseded, no enforceable refund entitlement remained, so section 38(2) could not be invoked. The rectification application seeking refund interest was therefore misconceived and not maintainable. en-us Wed, 14 Jul 2021 00:00:00 +0530 Wed, 21 Jul 2021 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410001 Interest on refund under section 38(2) of the Gujarat Value Added Tax Act, 2003 is payable only where a valid subsisting order entitles a registered dealer to refund. Here, although the appellate authority had granted an additional refund, that order was later revised under section 75 and replaced by an order imposing additional tax and interest liability. Once the appellate order stood superseded, no enforceable refund entitlement remained, so section 38(2) could not be invoked. The rectification application seeking refund interest was therefore misconceived and not maintainable. Case-Laws VAT and Sales Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410001